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EU Accession and VAT

 
Continuing our series of basic informative articles Peter Jenkins Global Head of Indirect Tax Ernst & Young LLP London explains the basic changes in VAT that may be expected in the accession countries
 
As of 1 May 2004 the body of EU indirect tax rules and case law will apply throughout the accession countries as they currently do in the EU15. But what does this mean in practice? In this article I will recap the basic changes in VAT that may be expected in the accession countries with effect from 1 May.
The Acquis Communautaire
 
VAT is one of the most important taxes in the accession process because it applies to...

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